Line 13010 – Scholarships, fellowships, bursaries, and artists' project grants
Note: Line 13010 was line 130 before tax year 2019.
Report prizes and awards you received as a benefit from your employment or in connection with a business. This type of income is not eligible for the $500 basic scholarship exemption. If you received a research grant, see Line 10400 – Other employment income.
Elementary and secondary school scholarships and bursaries are not taxable.
A post-secondary program that consists mainly of research is eligible for the scholarship exemption, only if it leads to a college or CEGEP diploma, or a bachelor, masters, or doctoral degree (or an equivalent degree). Post-doctoral fellowships are taxable.
To claim a scholarship exemption, you must be enrolled in an educational program in which you are a qualifying student in 2019, 2020 or 2021.
Post-secondary school scholarships, fellowships, and bursaries are not taxable if you received them in 2020 for your enrolment in a program if you are considered a full-time qualifying student for 2019, 2020 or 2021.
The scholarship exemption will be limited to the extent that the award was intended to support the student’s enrolment in the program. To determine what portion of your award was intended to support your enrolment, you should consider such factors as:
- the duration of the program
- any terms and conditions that apply to the award
- the period for which support is intended to be provided by the award
If you have received a scholarship, fellowship, or bursary related to a part-time program for which you are a part-time qualifying student for 2019, 2020, or 2021, the scholarship exemption is equal to the tuition paid plus the costs of program-related materials.
To calculate your scholarship exemption, see Scholarship exemption – Part-time enrolment.
For more information, see Income tax folio S1-F2-C3, Scholarships, Research Grants and Other Education Assistance.
I have an amount in box 105 of my T4A slip from a university. I was not considered a full-time qualifying student. Do I have to report this income on my return?
Only the part of the total of all the amounts you received in 2020 (box 105 of your T4A slips) that is more than $500.
I have a couple of T4A slips totalling $5,000 for some artists' project grants I received. Do I have to claim the whole amount as income this year?
No. If the total of all the amounts you received in 2020 (box 105 of your T4A slips) is $5,000, you can claim a $500 exemption or you can claim expenses incurred to produce a literary, dramatic, musical, or artistic work against this income. Report on line 13010 the amount that is more than $500 or your expenses, whichever you prefer.
For more information on completing your Income Tax and Benefit Return, go to Guide P105, Students and Income Tax.
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